Customs tariff code 8439.91.00.00: Of machinery for making pulp of fibrous cellulosic material
Reference data as at 1 July 2026
Customs tariff code 8439.91.00.00 covers Of machinery for making pulp of fibrous cellulosic material. The third-country duty rate is 1.7 %, plus import VAT.
8439.91.00.00 is TARIC code in the EU customs tariff, in chapter 84. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 8439.91.00.00
- Third-country duty
- 1.7 %
- Declarable
- No
- Binding rulings
- 2
Where this code sits in the tariff
- 84NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
- 8439Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
- 8439.91Of machinery for making pulp of fibrous cellulosic material
- 8439.91.00.00Of machinery for making pulp of fibrous cellulosic material
From HS code to customs tariff code 8439.91.00.00
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 1.7 % | MFN |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| Türkiye | 0 % | Customs Union Duty |
| San Marino | 0 % | Customs Union Duty |
| Andorra | 0 % | Customs Union Duty |
| EU-Switzerland agreement: re-imported goods | 0 % | Tariff preference |
| GSP+ (incentive arrangement for sustainable development and… | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Binding tariff information for this code
Puunjalostusteollisuudessa käytettävän kemikaalimikserin osa, joka varmistaa homogeenisen kaasu-sellu –seoksen syntymisen. Tavara on valettu teräksestä ja siitä on useita eri kokoversioita, joiden mitat vaihtelevat seuraavilla väleillä: halkaisija n. 100mm - 485 mm, pituus n. 600mm - 1500mm, paino n. 48kg - 331,5 kg
Puunjalostusteollisuudessa käytettävän kemikaalimikserin osa, joka varmistaa homogeenisen kaasu-sellu –seoksen syntymisen. Tavara on valettu teräksestä ja siitä on useita eri kokoversioita, joiden mitat vaihtelevat seuraavilla väleillä: halkaisija n. 300mm - 720 mm, pituus n. 1500mm - 1710mm, paino n. 423kg - 743 kg.
Notes that govern this classification
Erläuterungen zum Harmonisierten System (HS) Hierher gehören Maschinen und Apparate zum Herstellen von Halbstoff aus zellulosehaltigen Faserstoffen, d. h. aus verschiedenen cellulosereichen Stoffen (wie Holz, Stroh, Bagasse, Altpapier usw.), ohne Rücksicht darauf, ob der Halbstoff zur Papier- oder Pappeherstellung oder zu anderen Zwecken, z. B. zum Herstellen von künstlichen Spinnstoffen, Sprengstoffen, Bauplatten aus Pflanzenfasern usw. bestimmt ist. Hierher gehören auch Maschinen und Apparate zum Herstellen von Papier oder Pappe entweder aus schon aufgeschlossenem Halbstoff (z. B. Holzschliff oder Holzzellstoff) oder unmittelbar aus bestimmten Rohstoffen (Holz, Stroh, Bagasse, Altpapier usw.) sowie Maschinen, die Papier oder Pappe für ihre verschiedenen Verwendungszwecke fertig stellen oder zurichten, jedoch mit Ausnahme der Druckmaschinen der Pos. 8443. …
1. Zu Abschnitt XVI gehören nicht: a) Förderbänder und Treibriemen, aus Kunststoffen des Kapitels 39, Förderbänder und Treibriemen aus vulkanisiertem Kautschuk (Position 4010) sowie Waren zu technischen Zwecken aus Weichkautschuk (Position 4016) (RV C1601A00); b) Waren zu technischen Zwecken aus Leder oder rekonstituiertem Leder (Position 4205) oder aus Pelzfellen (Position 4303) (RV C1601B00); c) Spulen, Hülsen, Röhrchen und ähnliche Träger, aus Stoffen aller Art (z. B. Kapitel 39, 40, 44, 48 oder Abschnitt XV) (RV C1601C00); d) Lochkarten für Jacquard- oder ähnliche Maschinen (z. B. Kapitel 39 oder 48 bzw. …
Subdivisions of this code
Frequently asked questions
What does customs tariff code 8439.91.00.00 cover?
Code 8439.91.00.00 covers Of machinery for making pulp of fibrous cellulosic material. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 8439.91.00.00?
The third-country duty rate for 8439.91.00.00 is 1.7 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 8439.91.00.00?
The first six digits form the HS code: 843991. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 8439.91.00.00 have?
8439.91.00.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.
Where does 8439.91.00.00 sit in the tariff?
8439.91.00.00 sits in this hierarchy: 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF > 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard > 843991 Of machinery for making pulp of fibrous cellulosic material. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 8439.91.00.00?
Yes. The EBTI database holds decisions on 8439.91.00.00, for example FIBTI1176/03.01.01/21. A BTI shows which product characteristics the customs authority relied on.
What happens if the customs tariff code is wrong?
An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.
Does customs tariff code 8439.91.00.00 change?
8439.91.00.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.